The ‘DAC’ Directive on administrative cooperation in tax matters provides a solid and effective legal framework that actively supports Member States in their fight against tax fraud, tax evasion and tax optimisation, the European Commission concluded in its report published on Wednesday 19 November. However, it has identified areas for improvement, in particular the need to consolidate and simplify the ‘DAC’.
First adopted in 2011, the ‘DAC’ facilitates information sharing and...